2018 (10) TMI 1317

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..... ceedings are initiated but not yet completed. Till utilization of tax liability, it would not be open for the department to recover the tax. This is not to suggest that the department cannot take other means to protect the interest of the Revenue, if so, otherwise found necessary. The petitioner's last request for refund of the amount already recovered, we are not inclined to grant. The pet .....

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..... spondent No. 2 to return the tax collected during search proceedings (ii) refund the amount already recovered from the petitioner (iii) to quash the statement dated 04.08.2018 of the officer of the petitioner-company recorded by respondent No.2. 2. Petitioner is a hospitality industry owning hotels at Surat. The VAT authorities carried out search operations during which time, according to the a .....

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..... gest that the department cannot take other means to protect the interest of the Revenue, if so, otherwise found necessary. There are provisions to the VAT Act giving ample power to the competent authority to take appropriate steps in appropriate circumstances to take measures in order to protect the interest of Revenue. At the same time, the petitioner's request, that the statement recorded du .....

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